Given that, sides of rectangular card board ,
l=32cm,b=26cm
Now, area of rectangular card board ,
=32×26cm2
=832cm2
And the area of square sheet,
=(side)2=32=9cm
Now, required square made by rectangular card board,
=areaofreactangular sheetareaofsqare
=8323=27.333
=27.33squares
Hence, this is the answer.